Legal Opinion

Union Trust Co. v. State

Court of Appeals of Maryland

Decided June 24, 1911PublishedCited by 18 opinions

Appeal from the Superior Court of Baltimore City (Gorter, J.).

1Opinion of the CourtStockbridge, J.

This is a suit brought in the name of the State of Maryland, in accordance with the provisions of section 152 of Article 81 of the Code of Public General Laws, against the Union Trust Company of Maawland to recover the amount of the State tax on 20,000 shares of the' capital stock of that corporation for the year 1907.

The material facts are as follows: On January 11th, 1907, the Union Trust Company of Maryland by Eichard D. Sell-man, its treasurer, filed with the State Tax Commissioner the report required to be made by section 150 of Article 81, and on January 22nd of the same year, the Tax…

2Cases cited14 opinions

  1. Turpin v. LemonSupreme Court of the United States · 1902
  2. State ex rel. Webster v. County CommissionersCourt of Appeals of Maryland · 1868
  3. Monticello Distilling Co. v. Mayor of BaltimoreCourt of Appeals of Maryland · 1900
  4. State v. Lakeside Land Co.Supreme Court of Minnesota · 1898
  5. American Coal Co. v. County CommissionersCourt of Appeals of Maryland · 1882

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3Cited by18 opinions

  1. Schowgurow v. StateCourt of Appeals of Maryland · 1965
  2. Lerch v. Maryland Port AuthorityCourt of Appeals of Maryland · 1965
  3. Casey Development Corp. v. Montgomery CountyCourt of Appeals of Maryland · 2001
  4. Fidelity & Casualty Co. v. RileyCourt of Appeals of Maryland · 1935
  5. Clark v. City of BurlingtonSupreme Court of Vermont · 1928

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